1 June 2022 v2024.5.2 limited_company_frs_102_section_1a_v1_1_1 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP090442752022-06-012023-05-31090442752023-05-31090442752022-05-3109044275core:WithinOneYear2023-05-3109044275core:WithinOneYear2022-05-3109044275core:ShareCapital2023-05-3109044275core:ShareCapital2022-05-3109044275core:RetainedEarningsAccumulatedLosses2022-05-3109044275bus:Director12022-06-012023-05-3109044275bus:RegisteredOffice2022-06-012023-05-3109044275core:OfficeEquipment2022-06-012023-05-31090442752021-06-012022-05-3109044275core:PlantMachinery2023-05-3109044275core:PlantMachinery2022-06-0109044275core:PlantMachinery2022-06-012023-05-3109044275core:PlantMachinery2022-05-310904427512022-06-012023-05-3109044275countries:EnglandWales2022-06-012023-05-3109044275bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3109044275bus:PrivateLimitedCompanyLtd2022-06-012023-05-3109044275bus:SmallEntities2022-06-012023-05-3109044275bus:FullAccounts2022-06-012023-05-31
Company registration number:
09044275
Susan Gardner Consultancy Ltd
Unaudited Filleted Financial Statements for the year ended
31 May 2023
Susan Gardner Consultancy Ltd
Statement of Financial Position
31 May 2023
20232022
Note££
Fixed assets    
Tangible assets 5
406
 
979
 
Current assets    
Debtors 6
14,109
 
7,352
 
Cash at bank and in hand
16,683
 
18,843
 
30,792
 
26,195
 
Creditors: amounts falling due within one year 7
(31,098
)
(28,134
)
Net current liabilities
(306
)
(1,939
)
Total assets less current liabilities 100   (960 )
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account -  
(1,060
)
Shareholders funds/(deficit)
100
 
(960
)
For the year ending
31 May 2023
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
21 February 2024
, and are signed on behalf of the board by:
Mrs S Gardner
Director
Company registration number:
09044275
Susan Gardner Consultancy Ltd
Notes to the Financial Statements
Year ended
31 May 2023

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
31 Sandringham Road
,
Poole
,
BH14 8TH
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
33% straight line

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2022:
1.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 June 2022
and
31 May 2023
3,146
 
Depreciation  
At
1 June 2022
2,167
 
Charge
573
 
At
31 May 2023
2,740
 
Carrying amount  
At
31 May 2023
406
 
At 31 May 2022
979
 

6 Debtors

20232022
££
Other debtors
14,109
 
7,352
 

7 Creditors: amounts falling due within one year

20232022
££
Taxation and social security
31,098
 
28,134
 

8 Director's advances, credit and guarantees

During the financial year Susan Gardner Consultancy Ltd made an unsecured interest free loan to Ms S Gardner. The sum of the loan at the reporting period was £14,109. The loan is repayable on demand and in full.